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    <description>The Tribunal set aside the Order-in-Appeal and allowed the appeal, emphasizing the importance of hearing the appellant on the question of maintainability before the Commissioner (Appeals). The matter was remanded for fresh adjudication, considering the violation of the Principle of natural justice due to the lack of a hearing notice.</description>
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      <description>The Tribunal set aside the Order-in-Appeal and allowed the appeal, emphasizing the importance of hearing the appellant on the question of maintainability before the Commissioner (Appeals). The matter was remanded for fresh adjudication, considering the violation of the Principle of natural justice due to the lack of a hearing notice.</description>
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